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Showing 111–120 of 2273 articles for “Art. 238 bis K”
I. - As an exception to the provisions of articles 38, 238 septies B and 238 septies E, when insurance and capitalisation companies, supplementary professional retirement funds mentioned in Article L.…
The persons mentioned in 2° of I of article 256 bis must declare that they are making intra-Community acquisitions of goods as soon as they no longer meet the conditions that allowed them not to be su…
I. - Subject to the provisions of II, for successions opened between the date of publication of loi n° 2002-92 du 22 janvier 2002 relative à la Corse and 31 December 2012, immovable property and immov…
A special equipment tax is instituted for the benefit of the public land establishments mentioned in Article L. 324-1 of the town planning code or the Corsican land office, a public establishment of t…
…ons in financial instruments, securities loans or repurchase agreements provided for in articles 38 bis and 38 bis-0 A, or as part of the transactions provided for in article L. 330-2 of the Monetary…
…r incorporated outside France in a non-cooperative State or territory within the meaning of article 238-0 A other than those mentioned in 2° of 2 bis of the same article 238-0 A, unless they provide p…
…ed to constitute distributed income subject to the withholding tax provided for in Article 2 of 119 bis any payment, up to the amount corresponding to the distribution of proceeds from units or shares…
The administrations, establishments, bodies or persons referred to in the first paragraph of
…t at 24% in respect of the income referred to in section 5 of article 206, received by non-profit-making public establishments, associations and collectivities. 1° This rate is set at 10% for: a. Inco…
…privileged nature of a tax regime shall be determined in accordance with the provisions of article 238 A by comparison with the tax regime applicable to a company or collective entity mentioned in 1…
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